The curricula for Mem programmes vary, but most combine advanced engineering courses on integration, manufacturing and supply chain management, with general business classes in subjects such as management, finance and accounting. Mem的课程设置各异,但多数结合高级工程课程中的整合、制造、供应链,与综合商科课程中的管理、财务和会计。
Computer Studies [ Hong Kong Advanced Level Examination] higher Training Institute for Management Accounting 计算机科〔香港高级程度会考〕管理会计高级训练研究所
Although both activity accounting and throughput accounting are advanced methods of decision-making and control in management accounting. Because of different principles, the information provided by two accountings for the product-mix and resource supply in manufacturing firms may differ and result in diverse decisions. 作业会计和有效产出会计是管理会计中先进的决策控制方法,由于这两种方法的原理不同,单独使用会为制造企业的产品组合和资源供给提供存在差异的信息,从而导致不同的管理决策。
At last, I have advanced the suggestion that how to make improvement from treasury management system reform, budget made reform, budget accounting reform and other match measures. 最后,从国库管理体制改革、预算编制改革、预算会计制度改革以及其他配套措施的改革等方面,提出了一些如何完善的想法。
On the basis of analyzing the present situation of account receivable management, Combined with the advanced management pattern MRP ⅱ/ ERP and the application of modern information technology this paper designs a modern accounting receivable information system. 本文从分析我国企业应收帐管理的实际情况出发,借鉴先进管理模式和管理思想ERP,结合现代信息技术的应用,对应收帐管理系统进行了规划和设计,建设现代企业战略型应收帐管理系统。
On the thinking about training the the high-level talents of management accounting& based on the example about the teaching and studying of the course "Advanced Management Accounting Theory and Practice" in the education of Master of Professional Accounting 关于培养高层次管理会计人才的思考&以我国会计硕士专业学位教育《高级管理会计理论与实务》课程教学为例
A lot of researches have been made and a number of theories and methods have been advanced in this regard. However, environmental management accounting and environmental cost accounting can not provide effective information for business environment management because of the failure to find direct cost drivers. 对此,学术界进行了大量的研究,提出了众多理论与方法,然而,由于未能找到直接的成本动因,环境管理会计及环境成本核算仍不能为企业环境经营提供有效的信息支持。
Along with fiercer market competition in recent year, Value Chain Management, as an advanced management theory, has been accepted by theory and practice field day by day and been an important direction in developing management accounting. 近几年来,随着市场竞争日趋激烈,价值链管理作为一种先进的管理理念,日益得到理论与实务界的广泛接受,也是管理会计发展的重要方向。
Along with the introduction of advanced management technology from developed country, accounting field in China gradually recognized and accepted ABC. Though the introduction and studying of accounting expert, ABC was widely known by our management field. 随着先进管理技术的引进,我国会计界也逐步认识和接受了作业成本法,通过有关专家的介绍与研究,作业成本法在我国也广泛被了解。